2015 (2) TMI 1085

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....) ORDER Per: P.K. Jain: The brief facts of the case are that appellants were engaged in the manufacture of processed fabric. A compounded levy scheme was introduced in respect of fabric processing with effect from 16.12.1998. Accordingly, appellant started paying duty under the compounded levy scheme. There was dispute between the appellant and revenue about the length of the chamber for the p....

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....e filed appeal against the order of Commissioner (Appeals) before this Tribunal. This Tribunal dismissed the appeal of the revenue. Revenue took the matter to the Hon'ble High Court of Bombay. The Hon'ble High Court of Bombay vide order dated 08.12.2010 in Central Excise Appeal no. 55 of 2006 set aside the order of the Tribunal and directed the original authority to decide the matter afres....

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.... ld. counsel for the appellant. 3. The appellant's main contention is that he was collecting duty from the customer only corresponding to the admitted amount. In fact they have paid the differential duty later on from their own funds and therefore the appellant could not have recovered the differential duty from the customer. On a query from the bench about the dates of payment the initial duty a....

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.... it is clear that they were not showing the excise duty separately in the invoice raised by them to the customer and the prices shown in the invoices were cum duty price and under the circumstances, it cannot be said that they have not passed on the duty to the customer. 5. I have considered the submissions. 6. The issue to be decided in the case is whether the appellant has passed on the burden....